News and Events - Tax

30th Jul 2018News

Tobacco and Personal Use: The Assessment and Penalty

Joshua Carey was instructed by HMRC against an Appellant who received an assessment and a penalty for holding excise duty goods which were not duty paid. The Appellant was travelling back into the United Kingdom from Bruges having stockpiled 5kg of hand-rolling tobacco said to be for personal use and gifts for his family.  He […]

15th May 2018Newsflash

When is a “Reasonable Excuse” Reasonable?

Joshua Carey appeared for HMRC before the Upper Tribunal (Tax and Chancery Chamber) (“UT”) in the matter of Christine Perrin -v- The Commissioners for HM Revenue and Customs [2018] UKUT 0128 (TCC). The decision was released today. This case marks the first opportunity the Upper Tribunal has had to consider the test for “reasonable excuse”. […]

9th Apr 2018Newsflash

Soft Drinks – Hard Times

The Soft Drinks Industry Levy Regulations 2018 came into force on Friday 6 April 2018. The so called “sugar tax” is a levy of: 18p per litre on drinks that have a total sugar content of more than 5g and less than 8g per 100ml; or 24p per litre on drinks that have a total […]

15th Mar 2018News

Tax Spring Newsletter

Welcome to the Spring Edition of the 2 Hare Court Tax Newsletter. This edition of the newsletter includes a detailed analysis of the important disclosure decision of Smart Price Midlands Ltd by Leon Kazakos and, in particular, its implications for the Revenue and Taxpayers alike in future cases. The Head of 2 Hare Court’s Tax Team, […]